Register for personal income tax code

On December 27, 2016, the General Department of Taxation provided guidance in Official 
Dispatch 6051/TCT-CS on VAT on software repair services as follows:

– Computer software includes software products and software services as prescribed by law.

– Software services are activities that directly support and serve the production, 
installation, exploitation, use, upgrade, warranty, maintenance of software and other similar 
activities related to software. .

Accordingly, software repair services are not subject to VAT according to the instructions in 
Clause 21, Article 4 of Circular 219/2013/TT-BTC.